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Finanzamt Deggendorf v Stoppelkamp (Raab’s Administrator)

Conditions for ‘reverse charge’ procedure

In Finanzamt Deggendorf v Stoppelkamp (Raab’s Administrator) (ECJ Case C-421/10) a German citizen (R) had established an office in Austria from which he supplied staff to Bavarian companies.

He did not charge VAT on his supplies taking the view that this should be accounted for under the ‘reverse charge’ procedure.

The German tax authority issued a ruling that the conditions for the ‘reverse charge’ procedure were not satisfied on the basis that R was not a ‘taxable person established abroad’ since he had retained a residence in Germany.

R appealed and the case was referred to the ECJ for a ruling on the interpretation of Article 21(1) of the EC Sixth Directive.

The ECJ found in favour of R holding that Article 21(1) ‘must be interpreted as meaning that in...

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